LEADER 05188nam 2200601Ia 450 001 9910698557203321 005 20210527124726.0 010 $a1-282-54027-0 010 $a9786612540271 010 $a0-08-054749-4 035 $a(CKB)2670000000019522 035 $a(EBL)535047 035 $a(OCoLC)635293290 035 $a(SSID)ssj0000425341 035 $a(PQKBManifestationID)11306103 035 $a(PQKBTitleCode)TC0000425341 035 $a(PQKBWorkID)10383499 035 $a(PQKB)11111013 035 $a(MiAaPQ)EBC535047 035 $a(OCoLC)244440787 035 $a(EXLCZ)992670000000019522 100 $a20070115d2007 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 10$aPlanning and budgeting for the agile enterprise$b[electronic resource] $ea driver-based budgeting toolkit /$fRichard Barrett 210 $aAmsterdam ;$aBoston $cElsevier$d2007 210 1$a[Las Vegas, Nev.] :$c[Nevada Site Office],$d2008. 215 $a1 online resource (245 p.) 300 $aIncludes index. 311 $a0-7506-8327-9 327 $aFront Cover; Planning and Budgeting for the Agile Enterprise; Copyright Page; Table of Contents; Preface; Acknowledgements; Chapter 1 Introduction; Chapter 2 The Re-forecasting Dilemma; When to re-forecast?; Rolling re-forecasts; How far should you look ahead; How frequently should you re-forecast; The cost-benefit model of re-forecasting frequency; Who should re-forecast?; Who to involve in rolling re-forecasts; What to re-forecast?; Summary; Chapter 3 The Logjam with Re-forecasting; Debunking the myths about planning and budgeting; Corporate resistance to more frequent re-forecasting 327 $aSummaryChapter 4 The Limitations of Traditional Budgeting; Budgets and rewards; Gaming with budgets; Basing rewards on relative performance; Aligning rewards with the interests of investors; Setting targets; Executing strategy; Managing ongoing business processes; Horizontal alignment; Managing the business; Summary; Chapter 5 Driver-Based Budgeting; What is a driver?; Different types of driver; Other drivers used in modelling; Characteristics of drivers; Driver-based budgeting and fixed costs; Driver-based budgeting and capacity management; Driver-based budgeting vs. activity-based budgeting 327 $aDifferences between activity-based planning and budgeting and driver-based planning and budgetingSummary; Chapter 6 The Pros and Cons of Driver-Based Budgeting; Benefits of driver-based budgeting; Downsides of driver-based budgeting; Summary; Chapter 7 Budgeting for Shared Services; How ABC might apply to IT shared services costing; Standardized service definitions; Options for cross-charging; Benefits of using ABC in IT shared services costing and cross-charging; Aligning shared services resource with the business needs; Summary; Chapter 8 Assessing the Return on Investing in Budgeting 327 $aCalculating the tangible benefitsSo what goes into the calculation?; Worked example of estimating the organizational cost of budgeting and re-forecasting; Accessing the intangible benefits; Summary; Chapter 9 Systems Requirements for Supporting Driver-Based Budgeting; Common characteristics of packaged budgeting applications; Specific software characteristics for driver-based budgeting; Integration with other performance management applications; Order of implementation for integrated solutions based on drivers; Summary; Chapter 10 Implementing Driver-Based Budgeting 327 $aGetting driver-based budgeting on the corporate agendaIdentifying the project manager; Getting started; Developing the project plan; Execution; Post-project support; Changing the role of finance; Summary; Chapter 11 Conclusion; Appendix 1: Peticure - A Worked Example of Driver-Based Budgeting; Premium calculation; Cost of claims; Claims handling; Appendix 2: Activity-Based Costing; Fundamentals of time-driven ABC; Appendix 3: Case Studies; TNT Express UK; Fortis Health; WHSmith Retail; BDL Hotels; Index 330 $aPlanning and budgeting is one of the hottest topics in accounting; global spending on budgeting software is booming and is predicted to continue to grow throughout this decade. It's big business. This book focuses on 'Driver-Based' budgeting (ie using external and internal non-financial drivers to predict live item expenses). The book shows the benefits that Driver-Based Budgeting brings and as such is a 'tool kit for change'. Case studies and worked examples are used throughout to ensure understanding, as well as checklists on implementation issues. Transform the process of i 606 $aBudget in business 606 $aBusiness enterprises$xFinance 615 0$aBudget in business. 615 0$aBusiness enterprises$xFinance. 676 $a658.1511 700 $aBarrett$b C. R$01351351 712 02$aUnited States.$bNational Nuclear Security Administration.$bNevada Site Office. 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910698557203321 996 $aPlanning and budgeting for the agile enterprise$93103047 997 $aUNINA